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of <h1>Foreign Trade Policy Update: Transfer Duty-Free Materials Between Units with GST Input Credit Allowed Under Paragraph 4.10 (i) Amendment.</h1> The Directorate General of Foreign Trade has amended Paragraph 4.10 (i) of the Handbook of Procedures, 2023, under the Foreign Trade Policy. The amendment allows for the transfer of duty-free materials imported or procured against Advance Authorisation between company units with prior intimation to the Customs Authority. Importantly, if GST has been paid on these materials, Input Tax Credit can now be availed according to GST laws and rules. This change aims to facilitate business operations and reduce transaction costs within the Advance Authorization Scheme.
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